30. Collection of tax only by registered dealer.-

No person who is not registered dealer shall collect in respect of any sale of goods by him in the State any amount by way of tax under this Act and no registered dealer shall make any such collection except in accordance with the provisions of this Act and the Rules made there under and not beyond the rate specified.

Not withstanding anything contained in this Section, a registered dealer who has been permitted by the Commissioner to pay presumptive tax under Section 21 shall not collect any sum by way of tax on the sale of goods during the period to which such payment relates.